Título:
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On commodity tax harmonization and public goods provision
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Autor/a:
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Kotsogiannis, Christos; López García, Miguel Ángel
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Abstract:
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This study was supported by the Economic and Social Research Council (ES/S00713X/1, Kotsogiannis) and the Spanish Ministry of Science, Innovation and Universities (RTI2018-095799-B-I00, Lopez-Garcia). The usual caveat applies. |
Abstract:
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Altres ajuts: acords transformatius de la UAB |
Abstract:
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Altres ajuts: ESRC/ES/S00713X/1 |
Abstract:
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This paper argues that Pareto improvements based on harmonizing tax reforms expressed in terms of the divergence between actual and optimal tax structures and over/under provision of public goods require the use of 'pseudo-optimal' taxes instead of optimal ones. 'Pseudo-optimal' taxes are defined as those obtained using the optimal tax formulas but evaluated at any arbitrary initial tax structure. Within this context the paper reconfirms existing results showing that tax harmonization emerges as a strong policy instrument in achieving a potential Pareto-improvement. |
Derechos:
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open access
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https://creativecommons.org/licenses/by/4.0/ |
Tipo de documento:
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Article |
Editor:
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Uri:
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https://ddd.uab.cat/record/249251
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